Possibly. If any part of your home was used exclusively for business, that part may be liable for Capital Gains Tax (CGT) on sale.
Key Points:
- Principal Private Residence (PPR) Relief covers your main home.
- Business-only areas don’t qualify for full relief.
Example:
- House sold: €500,000
- Bought for: €300,000 + €20,000 in allowable costs
- Gain = €180,000
- 10% used exclusively for business
- CGT on €18,000 × 33% = €5,940
Tip: If the space was also used personally, CGT may not apply. Keep records of how it was used.

